TAX ADVICER IN TAX PROCEDURE IN SLOVENIA AND AUSTRIA

Davčno svetovanje je zmeraj bolj v porastu v vseh državah. Davčni zavezanci se obračajo na davčne svetovalce, ker je davčna zakonodaja zmeraj bolj zapletena, davčni postopki zmeraj bolj kompleksni, zavezanci pa hočejo, da so čim manj davčno obremenjeni. Države imajo davčno ureditev različno urejeno in tako je tudi poklic davčnega svetovalca, različno urejen. Klasične davčne storitve zmeraj bolj nadomeščajo kombinacija davčnega, pravnega in poslovnega svetovanja. V splošnem delu diplomske naloge smo na kratko orisali zgodovino davčnega svetovanja v svetu ter opredelitev davčnega svetovanja. Na kratko smo predstavil tudi pojem svobodni poklic, saj v svetu davčne svetovalce uvrščajo prav v to skupino poklicev. V nadaljevanju diplomskega dela smo prikazali, kakšno je stanje davčnega svetovanja v Sloveniji in ga primerjali z stanjem v Avstriji. V Sloveniji davčno svetovanje ni zakonsko urejeno, v Avstriji pa je. Predstavili in primerjali smo naloge davčnega svetovalca, ter njegovo odgovornost v obeh državah. Predstavili smo Zakon o davčnem postopku ter vlogo davčnega svetovalca v davčnem postopku, ter pravno podlago. Ugotovili smo da ima Avstrija bolje urejeno stanje na področju davčnega svetovanja kot Slovenija. Podali smo tudi nekaj predlogov, kako bi izboljšali stanje na področju davčnega svetovanja in se s tem približali urejenosti, kot je v Avstriji.Tax consulting is on the rise in all countries. Taxpayers are turning to tax consultants, because the tax legislation and procedures are increasingly complex and the taxpayers want to have the least tax burden. Countries have different tax regime and so the profession of a tax consultant is differently arranged. The classical tax services are increasingly replaces by a combination of a tax, legal and business consulting. In the general part of the dissertation a brief history of tax consulting in the World is presented and tax consulting is defined. A short introduction of the concept of free profession is made, because tax consultants fall into this group of professions. In the continuation of the dissertation the status of tax consulting in Slovenia is presented and compared to its status in Austria. In Slovenia tax consulting is not legally regulated and in Austria it is. We introduced and compared the tasks and obligations of a tax consultant in both countries. We presented the Tax procedure act and the role of a tax consultant in the tax procedure and the legal basis. We found that Austria has a more orderly situation than Slovenia in the field of tax consulting. We made some proposals how to improve the field of tax consulting in Slovenia and advance to the level that is currently in Austria